INW OPPORTUNITY ZONE 2.0
Keep Your Funds Invested, Defer Taxes for Up to 5 Years, and Exit Tax-Free With a Large Capital Gain Tax Bill
Learn how Opportunity Zone 2.0 allows eligible capital gains to be reinvested into qualified opportunities, with The Summit as an example of the strategy.
Opportunity Zone 2.0
What Changed and Why Investors Are Paying Attention
OZ 2.0 introduces a new framework for eligible capital gains, including the ability to defer 2026 and 2027 gains for 5 years, a 10% basis increase after 5 years, and a fair-market-value basis election after 10 years.
New Investment Timeline
OZ 2.0 introduces a new framework for eligible capital gains, including the ability to defer 2026 and 2027 gains for 5 years, a 10% basis increase after 5 years, and a fair-market-value basis election after 10 years.
Long-Term Holding Strategy
Opportunity Zone 2.0 continues to focus on patient capital, qualifying assets, and long-term ownership.
Updated Election Considerations
It provides updated options around eligible gains, investor elections, timing, and required compliance standards.
Real Asset Focus
The Summit provides exposure to a Class A multifamily development designed around construction, stabilization, and long-term operations.
Who This is for
Cochran Capital helps Dentist, Business owners & High-income professionals evaluate tax-aware real estate strategies and build long-term wealth. The Summit is Fund I’s current development asset.
Tax Strategy
Explore how Opportunity Zone planning, depreciation considerations, and investment structure may fit into a broader wealth strategy alongside your advisors.
Curated Investment Opportunities
Learn about private real estate opportunities through Cochran Capital funds, including The Summit, a 94-unit Class A multifamily development held through INW Opportunity Zone Fund I.
Personalized Wealth Blueprint
Understand how gain timing, election options, investment suitability, and long-term objectives can shape an investor’s approach.
From Eligible Gain to Long-term Basis Election
Three key milestones define the Opportunity Zone 2.0 investor journey.
Invest Eligible Gain Into Fund I
Invest eligible gain into INW Opportunity Zone Fund I within the applicable 180-day window. The OZ 2.0 framework applies to qualifying amounts invested after December 31, 2026.
Recognize The Deferred Gain
If the investment is held for five years, investors may receive the applicable basis increase before gain recognition, subject to current rules and investor circumstances.
Explore Basis Election Options
A qualifying election may allow investors to consider fair-market-value basis treatment for a qualifying sale or exchange, subject to meeting all requirements.
Project Details
Dr. Josh Cochran
Dr. Josh Cochran is a healthcare entrepreneur turned real estate investor who built Cochran Capital to make wealth-building more accessible for accredited investors. After scaling multiple dental practices and experiencing the burnout of traditional business ownership, he shifted into real estate, where he found long-term stability and potential appreciation. Today, he leads Cochran Capital with a mission to help investors pursue financial freedom through professionally managed real estate and alternative investments.
Meet Your Webinar Host
The Dr. Josh Cochran
Founder of Cochran Capital
Dr. Josh Cochran is a successful healthcare entrepreneur, investor, real estate developer and contractor. was frustrated by the limited opportunities available to individual investors. After experiencing burnout managing his group of dental practices, Josh decided to explore alternative investment options, ultimately finding success in real estate.
Learn More About the Summit Investment Opportunity
Watch our Opportunity Zone 2.0 webinar recording investor briefing to learn how The Summit is structured, where the project stands today, and what investors should consider before participating. Get insights into the project timeline, investment structure, sponsor experience, and long-term ownership strategy.